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The present study examines the financial performance and NPA management of The Quepem
Urban Multipurpose Co-operative Society Ltd., Goa, for the period from 2020–21 to 2024
25. The study is based on secondary data collected from the annual reports and financial
statements of the society. Various financial indicators such as paid-up share capital, reserves
and surplus, deposits, loans and advances, working capital, productivity, net profit, and Non
Performing Assets (NPAs) were analysed using descriptive and comparative techniques. The
findings reveal a steady growth in membership, share capital, reserves, deposits, and working
capital, indicating expansion in operations and increasing confidence among members.
Although net profit showed fluctuations during the study period, the overall financial position
of the society remained satisfactory. The analysis of Gross NPA, Provision for NPA, and Net
NPA indicates that asset quality improved in the later years, supported by effective recovery
measures and prudent credit risk management. The decline in Gross and Net NPA ratios by
2024–25 reflects enhanced financial discipline and stronger asset management practices. The
study concludes that the society has maintained sound financial health and operational
efficiency through effective financial management and NPA control, thereby ensuring
sustainable growth and long-term stability.
"A Study of Financial Performance and Non-Performing Assets of The Quepem Urban Multipurpose Co-Operative Society Ltd. ", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2456-3315, Vol.11, Issue 6, page no.b86-b97, June-2026, Available :http://www.ijrti.org/papers/IJRTI2606116.pdf
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2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator